Note 5: Accounts Receivable, Net

The breakdown of the consolidated accounts receivable (both Intragovernmental and With the Public), as of September 30, 2014 and 2013 is as follows:

Table, See Fuil Report, Page 121

As of September 30, 2014, AOC is involved in certain cases seeking restitution for expenditures and damages resulting from construction-related contract activities. These cases are currently in various stages of claims and appeals and the restitution amounts and case resolutions are uncertain. As a result, no related receivables have been recorded.

Note 6: Inventory

Inventory consists of retail goods purchased for resale at the Capitol Visitor Center’s gift shops. The inventory amounts presented herein are limited to purchases made with the gift shops’ appropriated and/or revolving funds. AOC may record an allowance which is based on slow- moving, excess or obsolete and damaged inventory.

Inventory, as of September 30, 2014 and 2013 is as follows: Dollars in thousands Inventory Category

Table, See Full Report, Page 121

Based upon management reviews of the most recent inventory count, inventory in the amount of $7 thousand was considered damaged or restricted as of September 30, 2014. This inventory is pending management’s decision on its ultimate disposition.

Note 7: General Property, Plant and Equipment, Net

AOC differentiates its property and equipment by distinct categories. The following represents these categories and their balances as of September 30, 2014 and 2013:

Table, See Full Report, Page 121

The educational, artistic, architectural, and historical significance of the U.S. Capitol, Senate, House, Supreme Court, and Jefferson buildings meets the FASAB criteria for heritage assets. Since these buildings are currently used for day-to-day business, they are further classified as multi- use heritage assets. As a result, they are depreciated in the same manner as if they were general purpose assets. Although the original assets are fully depreciated, subsequent improvements and betterments to the buildings are currently being depreciated in accordance with established policy. AOC is responsible for reviewing and authorizing all structural and architectural changes to the buildings and grounds prior to any change occurring.